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Plain-English guides to UK Corporation Tax and CT600 filing.

187 results for “corporation tax”Clear search
19 February 2026

Annual Investment Allowance (AIA): Claim Up to £1 Million in Tax Relief

How to claim AIA on your CT600 for plant and machinery purchases. What qualifies, what doesn't, and common mistakes that cost small companies money.

capital allowancesAIAplant and machineryCT600tax reliefcorporation taxfull expensing
19 February 2026

Dividends vs Salary: The Tax-Efficient Way to Pay Yourself

How to optimise your salary and dividends mix as a limited company director. Save thousands in tax with the right strategy — and how it affects your CT600.

corporation taxdividendssalarytax planninglimited companyCT600NIPAYE
19 February 2026

What Happens If You Don't File Corporation Tax? Penalties, Interest, and How to Fix It

Missed your CT600 deadline? Learn about HMRC penalties (£100 to 10% surcharges), interest charges, how to appeal, and the fastest way to get back on track.

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19 February 2026

Corporation Tax for Contractors: IR35 and Your CT600

How IR35 affects your Corporation Tax return. Inside vs outside IR35, deemed payments, and guidance for contractor companies.

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19 February 2026

Corporation Tax Losses: How to Carry Forward and Carry Back Losses

How to use trading losses on your CT600 return. Carry forward, carry back, group relief, and which CT600 boxes to complete for loss relief claims.

19 February 2026

How to Register for Corporation Tax: Step-by-Step Guide for New Companies

Complete guide to registering your limited company for corporation tax with HMRC. Deadlines, what you need, UTR numbers, and what happens after registration.

19 February 2026

How to Amend a CT600 — Correcting Mistakes on Your Corporation Tax Return

Filed your CT600 and spotted an error? Here's how to amend your Corporation Tax return, the time limits, and what happens if HMRC finds the mistake first.

CT600amendmentscorporation taxHMRCmistakes
19 February 2026

Directors' Loan Accounts and Your CT600 — What Every Director Needs to Know

What is a directors' loan account? How does it affect your CT600? When does Section 455 tax apply? A complete guide for small company directors.

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19 February 2026

Capital Allowances for Small Companies — AIA, Full Expensing & Cars

How to claim capital allowances on your CT600. AIA, full expensing, car rules, and writing down allowances for small companies.

capital allowancesAIAcorporation taxct600tax deductions
19 February 2026

How to Pay Corporation Tax to HMRC — All Payment Methods Explained

Step-by-step guide to paying your Corporation Tax bill. Bank details, payment references, deadlines, and what happens if you pay late.

corporation taxHMRCpaymenttax paymentdeadlines
19 February 2026

Your First Company Tax Return — A New Director's Guide to CT600 Filing

Just set up a limited company? Everything you need to know about your first CT600 — when it is due, what to include, and how to file.

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19 February 2026

10 Common CT600 Mistakes (and How to Avoid Them)

The most frequent errors company directors make when filing their CT600. From wrong dates to missing boxes — and how to get it right first time.

ct600mistakescorporation taxfiling tips
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